Pravo i porezi

Pravo i porezi


Expropriation and Determination of Compensation – Part 2

pip - 10.2014, str. 3

The new Act on Expropriation and Determination of the Compensation determines in detail the procedure of expropriation, which requires the previous settlement of property relations in view of real estate (placed in the zone of the legally binding location permit). Afterwards, the compensation to be paid to the owners of the expropriated real estate is to be determined. This article explains the effect of expropriation and determination of the compensation for the expropriated real estate in terms of substantive law.

New Provisions on Real Estate Distraint

pip - 10.2014, str. 8

The author of the article presents the most important amendments to the regulations regardng real estate distraint. The Amendments to the Distraint Act are rather comprehensive and comprise 84 articles, which primarily refer to the distraint rules, whereas the rules regarding securities have undergone some minor changes. Actually, the provisions regarding the real estate distraint have extensively been changed, especially the sales of real estate on public auction.

Property Tax in USA

pip - 10.2014, str. 15

The author of the article analyses a property tax in the USA, where taxes are collected on several levels of public authority. Besides the federal tax authority, each of the fifty American states has its independent right to taxation. Each state, i.e. lower local unit, has the right to independently collect its own taxes and to create the corresponding rules. Accordingly, many states collect real property taxes, excise taxes, inheritance taxes and not so often wealth taxes. Many states have an income/profit tax, which is similar to the federal income/profit tax. In view of the public revenues, the largest amounts are realized from the sales taxes.

VAT Gap in 26 EU Member Countries

pip - 10.2014, str. 29

The author of the article explains the term of VAT GAP and presents the results of the Study on VAT Gap in the EU member countries, which was published on the official site of the European Union. The results have shown an increasing trend of the VAT gap in the EU member countries. The Study points to the fact that the rise of the tax rates has a negative impact on the VAT gap, i.e. it results in the VAT increase.

Forced Realisation of Decision Made by Administrative Court as Non-Cash Liability of Defendant

pip - 10.2014, str. 35

The author of the article analyses the issue of the forced realisation of the decision made by the administrative court, when such a realisation comprises the obligation of the defendant or the body of the first instance to make a new decision through the division and interpretation of the existing inefficient norms, the analysis of the initial practice of its application, the systematisation of the passive and active non-realisation of the decision and through the suggestion of the key elements for improvement of the regulations regarding the above stated issues.

New Family Act – Determination of Property Relations within Family (Part 1)

pip - 10.2014, str. 43

This article presents the analysis of the new Family Act, especially property relations and support of spouses and common-law partners. The article also analyzes the provisions which regulate property relations of parents and children and the provisions on child support.

Application of More Favourable Right for Employee – Comment on Court Decision

pip - 10.2014, str. 56

The article analyzes the case from the court practice, when a disputable issue arose in the case of signing a number of contracts on temporary employment in the period from 1995 to 1998, including the expiration of the contracted period of work according to the latest signed contract on employment, after which the employee worked for the employer. The question was whether such a contract was “converted” into the contract on permanent employment. The article presents the reasons which justify the conclusion that in such a case the employee did not sign the contract on permanent employment.

Subsidies for Preservation of Workplaces – New Legal Regulations

pip - 10.2014, str. 64

Subsidies for Preservation of Workplaces are of the law amount and can be granted to the employer for shoretning the full-time work of the employee or for sending such an employee for the additional education or training. Within the framework of the reform of labour law a special regulation which determines the above stated subsidies was passed. It also determines the conditions, the amounts and the way of obtaining them and it is called the Act on Subsidies for Preservation of Workplaces. The author of the article analyzes the most important issues of this Act, when used in practice.

Delivery of Court Documents in Criminal Proceedings

pip - 10.2014, str. 64

The delivery of court documents is a specific procedure by which a certain entity receives some written document or decision made by the authorized body in the way determined by the Act on Criminal Proceedings. A properly delivered decision or a letter represent a presumption to perform certain activities with the client and other paticipants in the proceedings. The inapropriate delivery does not result in any effects to the adresee and therefore he/she cannot be forced to appear if he/she has not responded to the delivered subpoena and therefore the hearing cannot be carried out. The author of the article presents some other aspects of delivery of court documents in the ciminal proceedings.

Povjerba udjela u trgovačkom društvu

pip - 10.2014, str. 67

Povjerba (lat. fiducia, njem. Treuhand) je, osim tajnog društva i udjela u tuđem udjelu (podčlanstva), jedan od glavnih oblika neizravnog sudjelovanja u trgovačkom društvu koji služi ostvarenju vrlo različitih gospodarskih ciljeva. Povjerba unutar opće ugovorne prakse na području prava društava, a osobito u slučaju planiranja sljedništva i obiteljskih poduzeća, uživa u razvijenim tržišnim gospodarstvima stalnu popularnost i uzima sve veću ulogu.

European Civil and Distraint Proceedings

pip - 10.2014, str. 79

The European court proceedings are not so common yet. The application of one Directive requires a simultaneous application of the other ones, sub-regulations from the EU law and the law of the state in which the particular court proceedings are carried out. According to the Lisbon Agreement the EU authorities are divided into exclusive, divided and complementary ones. For more than a year the EU law has been applied in practice, which has resulted in a number of questions regarding the direct application of the Directives. Accordingly, the author of the text stresses the most important characteristics of the Directives which affect the court proceedings regarding civil, commercial and distraint cases.

Obveza informiranja i savjetovanja potrošača usluga osiguranja u europskom pravu

pip - 10.2014, str. 90

Informiranje i savjetovanje su temeljni mehanizmi zaštite potrošača općenito pa tako i potrošača usluge osiguranja. U europskom pravu obveza informiranja potrošača usluga osiguranja vrlo je zastupljena u direktivama iz područja osiguranja (uključivši i posredovanje u osiguranju) kao i direktivama iz područja financijskih usluga i elektroničke trgovine. U radu se daje pregled informacija koje je osiguratelj dužan dostaviti / priopćiti potrošaču usluga osiguranja, i to prije sklapanja kao i za vrijeme trajanja ugovora o osiguranju.

Domaća sudska praksa

pip - 10.2014, str. 127

Inozemna sudska praksa

pip - 10.2014, str. 136

Pitanja i odgovori

pip - 10.2014, str. 142
Hrvatski računovodstveni sustav HSFI, MRS, MSFI i Tumačenja (1)